Key Questions for Audit Committees Overseeing Sustainability-Related Disclosure

Audit committees have a critical role to play in expanding their existing financial reporting oversight responsibilities as reporting and assurance of sustainability-related disclosure evolves.

Given that many professional accountants serve on and are accountable to audit committees, there is also a key role for professional accountancy organizations (PAOs) to support their members to stay up to date with, and prepare for, expanding oversight responsibilities in relation to sustainability.

These key questions for audit committees can guide audit committee members overseeing sustainability-related disclosure.

Explore additional resources  on Sustainability Standards, Professional Accountants as Business Leaders and Value Partners, and Championing an Integrated Mindset: Driving Sustainability and Value Creation.